IDEAS home Printed from https://ideas.repec.org/p/ebg/heccah/0931.html
   My bibliography  Save this paper

Roles, authority and involvement of the management accounting function: a multiple case-study perspective

Author

Listed:
  • Lambert, Caroline
  • Sponem, Samuel

Abstract

Recent techniques and shifts in the environment are often foreseen as leading management accountants to adopt a business orientation. However, empirical evidence pointing to fundamental shifts in the roles played by management accountants remains relatively scarce. The authors explore this paradox and give sense to the various roles played by the management accounting function by focusing on how management accountants are involved in and endowed with authority in decision-making situations.

Suggested Citation

  • Lambert, Caroline & Sponem, Samuel, 2010. "Roles, authority and involvement of the management accounting function: a multiple case-study perspective," HEC Research Papers Series 931, HEC Paris.
    • Handle: RePEc:ebg:heccah:0931
    as

    Download full text from publisher

    File URL: http://www.hec.fr/var/fre/storage/original/application/9a676ea67849ffa2dd9ddf242ab3efce.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    management accountant; role; business partner;
    All these keywords.

    JEL classification:

    • L10 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebg:heccah:0931. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Antoine Haldemann (email available below). General contact details of provider: https://edirc.repec.org/data/hecpafr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.